Member Spotlight
Alan I. Blass, CFE, CPA, has led an impressive career over more than four decades in the anti-fraud industry in both the public and private sectors. He currently has his own practice that specializes in forensic accounting and litigation support services in New York and South Florida. He has also served as the president of three different ACFE chapters. “Being active in local chapters has given me the opportunity to meet fellow CFEs in my community,” he said. “I had the opportunity to meet many wonderful people, including chapter members, speakers, educators and students. They are all my community-shared network.”
I have always enjoyed the challenge of following the money and unraveling the fraud scheme; the more sophisticated and unique the better. Forty-two years later, I still love my work, meeting other investigative professionals and discussing my profession.
After practicing for about 28 years, I decided to open my own Forensic Accounting practice. I had developed relationships with attorneys in the private and public sectors and a lifetime of opportunities to develop my skills in marketing, financial investigations, report writing and testifying as an expert witness.
Being respectful to your clients, responsive to their requests, managing client expectations, always giving your best effort and being fair with your billing is the recipe for success. And, of course, you must develop a reputation of always achieving the best possible results for clients and being great to work with.
When I am called to the witness stand, I just have a couple of minutes to develop a positive rapport with the judge and jury. This is true for all testifying expert witnesses, but forensic accountants have a special challenge. Many people, including judges, think that accountants are boring, and many people are not comfortable with numbers. They are fearful that the forensic accountant’s testimony will be a painful ordeal — I can read it on their faces. I must speak in plain language, while not being condescending. My advantage is that there is nobody in the courtroom who is more familiar with the accounting evidence, issues or calculations than I am. When I tell people that one of my favorite experiences is the cross-examination, they tell me that, perhaps, I should get out more.
When fraud and tragedy collide
I am especially proud of my work monitoring the cost of the deconstruction of the World Trade Center in the aftermath of 9/11. It was certainly the most high-profile matter that I ever experienced; it was surreal.
By that point, I had spent most of my career working in lower Manhattan, and I had a colleague who lost his life in the disaster. The work environment at Ground Zero and the public interest was like nothing I had ever experienced — requiring regular reporting to, and meeting with, governmental officials. The contractors initially appeared to be there for altruistic reasons, so I was surprised that many contractors deliberately falsified billing at a time like that.
Paycheck distributions revealed that there were many no-show employees — some of whom were related to organized crime families. Employee benefits and insurance costs were often charged at rates in excess of the contractor’s actual costs. Contractors also charged for equipment that was either never on-site or no longer operational. They literally towed equipment to the site and charged Blue Book rates until our team began doing daily tours of the work site.
The contractors insisted on being reimbursed for their equipment at the Blue Book daily rates rather than weekly or monthly rates. They refused to continue working if anyone dared to discuss adjusting the equipment rates. Unbelievably, certain contractors stole some of the pieces of twisted metal that had been part of the Twin Towers, apparently to be sold as morbid souvenirs.
After several months, all contractor trucks were finally required to have GPS monitoring so that they could be tracked. Lower Manhattan felt like a graveyard for several years. All New Yorkers were in mourning. That horrific event will never be forgotten, but, thankfully, the community is vital again.
Starting out on your own
The success of a small professional practice always depends upon your ability to gain the confidence of clients, the quality of your work, your case results and your professional reputation. Every case and every client requires your complete attention and should be treated as your most important. I would recommend that CFEs who have the entrepreneurial spirit and would like to go out on their own should work to improve certain professional and personal attributes.
You should gain technical skills, earn the appropriate credentials, hone your writing skills and seek expert witness testimony experience. You also need to have fundamental business skills like being highly organized, knowing how to network and market yourself, feeling comfortable with public speaking and being an active participant in your community. You should also manage client expectations and have flexibility with your time since you can never be late or miss a deadline. While doing all of this, always remember to devote enough time to enjoy it with the people that you are doing it all for.
Connecting with the ACFE community
I am so appreciative to the ACFE for a great career, great training, and, perhaps most importantly great professional colleagues. I served as the president of the New York City Chapter in 2012 and 2013, after several years of serving in other positions. In 2014, I moved to South Florida and began participating with the South Florida Chapter. By July 2017, I became the South Florida chapter president and served until June 2019.
While serving as the president of the South Florida Chapter, I learned that CFEs in South Florida Counties, other than Miami-Dade County, were significantly underserved. We tried a couple of events in Boca Raton in Palm Beach County, which were remarkably successful. There were hundreds of CFEs in the counties north of Miami-Dade, including Broward, Palm Beach and Martin counties.
So, with the help of the ACFE and a few new Palm Beach County Chapter officers, and the encouragement of the South Florida Chapter, we opened the Palm Beach County Chapter in just a few weeks, held elections, achieved nonprofit status and enjoyed our first event. We already have 40 members, most of whom I have never met before.
I have been privileged to be a member of the ACFE since 1992. My boss and early mentor, the Chief Investigative Auditor for the New York City Department of Investigation, Marvin Putterman, first told me about the ACFE and advised me to join the organization. I took his advice because I respected his judgement. I did not realize that it was advice that would change my life forever. I soon learned about the world-class fraud training and professional comradery.
I knew that I was a part of an organization dedicated to fraud fighting. I particularly enjoyed the multidisciplinary approach of the ACFE since investigations are most successful when professionals with a variety of skills and experiences join forces.
As my career progressed, my CFE credential became invaluable by giving me great credibility in marketing my services, report writing and providing expert testimony. I continue to enjoy speaking about forensic accounting career opportunities with students and new CFEs. I enjoy giving back and I encourage others to do the same.
Outside the office
My wife Rochelle and I enjoy going to arts and crafts fairs, the beach, theater, concerts and almost anything that allows us to enjoy Florida’s beauty and great weather. I enjoy reading nonfiction, well researched books, especially history and politics. I am a fanatical, die-hard New York Mets fan, demonstrated by my license plate frame, car floor mats, key chain and almost anything that has a Mets logo on it. My kids are still blaming me for not raising them as Yankees fans. And, of course, I enjoy spending quality time with family and friends. I am very proud that four of my six grandchildren live in Israel, which gives us plenty of incentive and opportunity to travel abroad. I am lucky to have two local grandsons who I get to spoil often. I am blessed.
Sgt. Yoshua Garfinkel, CFE
You can access the article here: https://www.acfeinsights.com/acfe-insights/member-spotlight-yoshua-garfinkel-cfe
Until four years ago, most of his experience had been working as road patrol, but Sergeant Yoshua Garfinkel, CFE, has always been drawn to investigating fraud. Now the Sergeant of the Hialeah Police Department Economic Crimes Unit, the department’s first CFE and the vice president of the ACFE South Florida Chapter, he credits his rise through the ranks to his desire to keep learning and share that knowledge. “I pride myself on the level of success I was able to achieve, as well as my ability to assist others,” he said. “I attribute this to my pursuit of continuing education.”
Honing anti-fraud skills in law enforcement
Approximately four years ago, I was given the opportunity to join the Hialeah Police Department Economic Crimes Unit (ECU), a detective bureau unit within the criminal investigative division that is responsible for investigating various forms of fraud and financial-related crimes. At that point in my career, I had been a police officer for 14 years working road patrol. As a patrol officer, I always had a knack for handling fraud-related calls for service, and I saw this promotion as an opportunity to capitalize on my road patrol experience by working within the ECU.
Upon my promotion to economic crimes detective, I took advantage of every educational opportunity that presented itself. As my knowledge of the field grew, so too did my expertise, investigative skills and love for financial and fraud-related investigations. It brings me great satisfaction to assist those hardworking civilians who have been taken advantage of through no fault of their own. Additionally, I enjoy assisting and educating law enforcement officers, both within and outside of my own agency, who are not well-versed in fraud investigations and may need direction in how to proceed with a successful investigation.
I owe much of my success in my current position to Hialeah Police Department Chief of Police Sergio Velazquez. Chief Velazquez believed in me, supported me and allowed me the opportunity to continue my specialized education. Chief Velazquez approved my requests to pursue various specialized courses on fraud and financial-related crimes. As a result, I became the City of Hialeah’s first CFE. I also attended numerous specialized trainings, both locally and throughout the U.S. pertaining to fraud investigations. Following these accomplishments, I believed the next logical step was to take the Hialeah Police Department’s Sergeant Exam. After successfully passing this exam, Chief Velazquez named me Sergeant of the Hialeah Police Department ECU — in effect providing me with the opportunity to grow the unit and further protect the citizens of the City of Hialeah.
Keeping current to fight evolving fraud
My biggest challenge in my role as a financial crime investigator, both on the local and state levels, is keeping up with the increasing number of fraud cases that are reported. It is no secret that Florida is ranked No. 1 in the U.S. for fraud scams, and No. 4 in the nation for identity theft. South Florida and Orlando make up 40% of all the nation’s reported fraud cases. This is a staggering amount of fraud cases when compared to the rest of the country. Another challenge is staying abreast of the ever-changing fraud trends and scams. As technology evolves, so too do the methods that are used to commit fraud. World events such as the COVID-19 pandemic and economic trends also lead to the emergence of unprecedented fraud schemes.
One of the biggest lessons I have learned since entering the fraud prevention field is that continuing education is paramount. Fraudsters continue to enhance their craft and develop innovative schemes. In order to be able to combat these individuals, I must remain current on the technological advances in the field. One of the biggest mistakes a fraud investigator can make is becoming complacent. By educating myself and keeping abreast of current issues, I am adding additional resources and knowledge to my arsenal and am better equipped to successfully execute my investigations.
Collaborating to make a difference
When thinking about cases that make me feel especially proud, one particular case stands out. Several months ago, I was approached by the detective bureau supervisor of a neighboring police agency. The agency was handling a large-scale fraud case and, due to the nature and extent of the case, decided that they were unequipped to proceed without assistance. The detective bureau supervisor was aware of my success with fraud-related investigations and requested that my agency allow me to take over the investigation. My supervisors complied with this request and my subsequent investigation revealed that a high-level employee of a local construction company had used their position to embezzle and launder almost $1 million in company funds. My ability to provide support to another agency and effectively investigate this case is largely due to the knowledge that I gained by becoming a CFE.
Approximately two years ago, I was sworn in as a federal Task Force Officer (TFO) with the U.S. Secret Service, Miami Field Office. This role has provided invaluable experience that has led to several federal arrests within the City of Hialeah in Miami-Dade County. This collaboration has proven to be beneficial to the City of Hialeah, and it has been one of the highlights of my career. As a TFO, I am assigned to the Miami Electronic Crimes Task Force consisting of highly experienced law enforcement financial crime investigators at the local, state and federal levels. Our purpose is to investigate local, state and federal crimes relating to forms of economic-related fraud. This includes, but is not limited to: access device fraud, business email compromise investigations, attacks against critical financial infrastructure, financial payment systems, money laundering and numerous other forms of fraud.
Taking advantage of ACFE membership
Being an ACFE member provides me with networking and educational opportunities that I may not otherwise have access to. These opportunities enhance my ability to operate as a successful fraud investigator and allow me to collaborate with like-minded individuals. I also enjoy being a member of an organization that encompasses professionals who are at the forefront of their fields and who hold themselves to a high standard. This group of individuals has proven that they are experts in fraud investigation and their dedication to their craft. Being an ACFE member comes with a great deal of prestige and members of the financial community hold the credential in high regard.
Becoming a CFE has opened up many doors and provided me with many professional opportunities. Most recently, when I was promoted to sergeant, my agency had the option to place me in a patrol sergeant position. This would have meant that I would be back on the road, supervising patrol officers. However, because of my expertise and CFE credential, I was able to remain in the ECU. My new position has allowed me to accelerate the output of my department and positively impact the economic integrity of the City of Hialeah.
ACFE members should become active in their local chapters in order to meet other professionals in the field and take advantage of the networking opportunities that present themselves. As vice president of the South Florida Chapter, I am able to share my vision and ideas with the rest of the board. I have proposed various topics for conference agendas that I felt were pertinent but may not have been discussed previously. Additionally, I have focused on bridging the gap between the law enforcement community and the corporate world. The board has encouraged more law enforcement members to participate in our conferences by offering free or reduced access to some of the local day conferences. I have benefitted from the connections I have made and have also been able to assist my chapter members with fraud-related cases due to my position in law enforcement. Being an active member in my local ACFE chapter has provided me with a multitude of opportunities to further my education and stay abreast of local trends.
Life outside of work
My favorite thing to do is spend time with my family. Nothing in life is more important to me than the ones I love. As a family, we love to travel, and we are frequent guests at Walt Disney World. I also enjoy cooking and exploring new restaurants in and around South Florida.
